2011 (5) TMI 617

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....ndra Kumar, JCDR Per: M V Ravindran: This stay petition is filed for the waiver of the pre-deposit of the following amounts.     (i) Service Tax of Rs.82,20,813/- under Section 73 (2) of Finance Act, 1994;     (ii) Appropriate interest on confirmed Service Tax under Section 75 of the Finance Act, 1994;     (iii) Penalty of Rs.200/- for ev....

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....d that the said amounts are reimbursable. It is seen that the appellant has been taking a stand before the Adjudicating Authority and before us also, that they are acting as pure agent and the amount collected as reimbursable should not be included in the valuation. 5. We find that the issue involved in this case needs detailed analysis of the provisions of the Service Tax (Deduction of Value) ....